Builders say One Big Beautiful Bill Act will fuel construction activity
Construction Dive
JULY 15, 2025
The provision covers a wide swath of domestic production, so long as projects break ground between January 2025 and December 2028, and are placed in service by 2031, said Robbins. “Any newly built non-residential facility whose primary use is to manufacture, process or refine tangible goods can take the 100% deduction.”
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